Accountants Utilisation Rate (Hourly) Calculator
Calculate the percentage of recorded working hours an accountant spends on billable client work.
Overview
This Accountants Utilisation Rate (Hourly) Calculator shows what percentage of recorded working time is spent on billable client work. Enter billable hours, non-billable working hours, and a target rate to review current utilisation and the billable hours needed to meet that target.
How it works
Utilisation is calculated by dividing billable hours by total recorded working hours, then multiplying by 100. Total recorded hours are the sum of billable and non-billable hours. The calculator also applies your target rate to total recorded hours to estimate the billable hours required to achieve it. It measures time allocation, not profitability, recovery, or client realisation.
How to use this calculator
- 1Enter the billable client hours recorded for your chosen period.
- 2Add non-billable working hours from the same period.
- 3Set the utilisation target used by your team or firm.
- 4Review the hourly utilisation rate and variance from target.
- 5Use the additional billable-hours figure to support workload or time-management discussions.
Example Calculation
Billable hours
28
Non-billable working hours
7
Target utilisation rate
80%
Hourly utilisation rate
80.0%
With 28 billable hours and 7 non-billable hours, total recorded time is 35 hours and utilisation is 80.0%, meeting the 80% target.
Frequently asked questions
What is an accountant utilisation rate?
It is the percentage of recorded working hours spent on billable client work. It is commonly used to assess how working time is allocated.
How do you calculate hourly utilisation?
Divide billable hours by total recorded working hours, including both billable and non-billable time, then multiply by 100.
What counts as non-billable time?
Examples can include internal meetings, administration, training, marketing, business development, firm management, and time that cannot be charged to a client.
Is utilisation the same as realisation?
No. Utilisation measures billable time as a share of recorded time. Realisation usually compares billed or recovered value with the value of time recorded.
What is a good utilisation rate for an accountant?
It depends on the role and firm. Client-facing roles may have higher targets than managers or partners with leadership, sales, or internal responsibilities.
Should leave and public holidays be included?
Usually no, unless your internal reporting policy specifically includes them. This calculator is designed for recorded working hours in a selected period.
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Assumptions and warnings
Assumptions
- Billable hours are hours that can be charged to, or recovered from, client work.
- Non-billable hours include all other recorded working time for the same period.
- The calculation uses recorded hours only and does not adjust for leave, public holidays, unrecorded time, write-offs, or realisation rates.
- A utilisation target is a management benchmark and may differ by role, seniority, workload, and firm policy.
Warnings
- This calculator provides an operational estimate only and should be interpreted alongside time-recording policies, chargeability rules, and client write-off data.